{"id":1213,"date":"2022-02-14T20:07:55","date_gmt":"2022-02-14T20:07:55","guid":{"rendered":"https:\/\/suadiyedenetim.com.tr\/bilisim\/?page_id=1213"},"modified":"2022-02-15T20:26:51","modified_gmt":"2022-02-15T20:26:51","slug":"e-mustahsil","status":"publish","type":"page","link":"https:\/\/suadiyebilisim.com\/index.php\/hizmetler\/e-mustahsil\/","title":{"rendered":"E-M\u00fcstahsil"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Tar\u0131msal ve hayvansal \u00fcr\u00fcnlerin sat\u0131n al\u0131nmas\u0131nda fatura yerine ge\u00e7en ve ticari bir vesika olarak kullan\u0131lan, k\u00e2\u011f\u0131t m\u00fcstahsil makbuzu ile ayn\u0131 hukuki niteliklere sahip elektronik bir belgedir.<\/p>\n<p>E-Ar\u015fiv alt yap\u0131s\u0131yla birebir ayn\u0131d\u0131r. Tek fark\u0131 \u00e7ift\u00e7iye dijital \u00e7\u0131kt\u0131 verilemez sadece k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131 verilir, bir sonraki g\u00fcn saat 24:00&#8217;e kadar G\u0130B\u2019e raporlan\u0131r, \u00f6ncesinde iptal edilebilir. \u00c7ift\u00e7i G\u0130B sitesinden makbuz numaras\u0131n\u0131 girerek do\u011frulama yapabilir. \u00dcr\u00fcn\u00fcn al\u0131nd\u0131\u011f\u0131 yerde internet imk\u00e2n\u0131 yoksa \u00f6n k\u00e2\u011f\u0131t belge doldurulur ve teslim edilir. Sonras\u0131nda sisteme giri\u015f yap\u0131l\u0131r ve \u00e7\u0131kt\u0131s\u0131n\u0131 bir sonraki \u00fcr\u00fcn al\u0131m\u0131nda \u00e7ift\u00e7iye teslim edilir.<\/p>\n<h4>K\u0130MLER E-M\u00dcSTAHS\u0130L MAKBUZ UYGULAMASINA GE\u00c7\u0130\u015e YAPAB\u0130L\u0130R?<\/h4>\n<p>Ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilerden mal sat\u0131n al\u0131m\u0131 yapan, Vergi Usul Kanununun 235. maddesinde birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar ile kazanc\u0131 basit usulde tespit edilenler ve defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler E-M\u00fcstahsil Makbuzu Uygulamas\u0131na ge\u00e7ebilir.<\/p>\n<h4>509lu Tebli\u011fde De\u011fi\u015fiklik Tasla\u011f\u0131 \u00d6zeti (14.07.2020)<\/h4>\n<ul class=\"disc-list\">\n<li>Hali haz\u0131rda ka\u011f\u0131t ortamda d\u00fczenlenmekte olan \u201cAdisyon\u201d belgesinin, elektronik ortamda e-Belge olarak d\u00fczenlenebilmesine, muhafaza ve ibraz edilebilmesine imkan sa\u011flanmakta,<\/li>\n<li>E-Fatura, e-Ar\u015fiv Fatura vb. elektronik belge uygulamalar\u0131n\u0131n yayg\u0131nla\u015fmas\u0131 ile birlikte, m\u00fckelleflerimizce idaremize verilen Form Ba ve Form Bs bildirimlerinin daha kolay ve k\u0131sa s\u00fcrede verilmesini sa\u011flamak \u00fczere, G\u0130B bilgi sistemlerinde var olan e-Fatura ve e-Ar\u015fiv Fatura verilerinden hareketle Form Ba ve Bs bildirimlerinde olmas\u0131 gereken bilgilerin bu e-Belgelerdeki bilgiler kullan\u0131larak otomatik olarak olu\u015fturularak m\u00fckelleflerimiz taraf\u0131ndan onaylanmas\u0131na imkan sa\u011flanmakta,<\/li>\n<li>Analiz ve de\u011ferlendirme s\u00fcre\u00e7lerinde etkinli\u011fi art\u0131rmak amac\u0131yla e-Fatura, e-Ar\u015fiv Fatura, e-\u0130rsaliye, e-M\u00fcstahsil Makbuzu, e-Serbest Meslek Makbuzu belgelerinde T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan belirlenen, mal ve hizmetlere ili\u015fkin standart kod ve standart birim \u00f6l\u00e7\u00fclerinin yaz\u0131lmas\u0131 zorunlulu\u011fu getirilmekte,<\/li>\n<li>Sosyal G\u00fcvenlik Kurumunca, sa\u011fl\u0131k hizmet sunucular\u0131 (eczane, hastane, medikal malzeme sat\u0131c\u0131lar\u0131, optik\u00e7iler vb.)\u2019na y\u00f6nelik ger\u00e7ekle\u015ftirilen belge teslimi, kontrol \u00f6deme ve muhasebe s\u00fcre\u00e7lerinin u\u00e7tan uca elektronik ortama ta\u015f\u0131nmas\u0131 ve s\u00fcre\u00e7lerin kolayla\u015ft\u0131r\u0131lmas\u0131 amac\u0131yla sa\u011fl\u0131k hizmet sunucular\u0131n\u0131n e-Fatura ve e-Ar\u015fiv Fatura uygulamas\u0131na ge\u00e7i\u015f zorunlulu\u011fu \u00f6ng\u00f6r\u00fclmekte,<\/li>\n<li>Kendilerine e-Belge uygulamalar\u0131na ge\u00e7i\u015f zorunlulu\u011fu getirilen m\u00fckelleflerin, zorunluluklar\u0131n\u0131n ba\u015flayaca\u011f\u0131 tarihe kadar e-Belge uygulamalar\u0131ndan yararlanma y\u00f6ntemlerinden herhangi birini se\u00e7erek uygulamaya dahil olmamalar\u0131 halinde, \u201ce-Belge Portalleri Arac\u0131l\u0131\u011f\u0131 ile Kullan\u0131m (G\u0130B Portal A\u00c7IKLAYICI B\u0130LG\u0130 NOTU Y\u00f6ntemi)\u201dne g\u00f6re kullan\u0131c\u0131 hesaplar\u0131n\u0131n Ba\u015fkanl\u0131k taraf\u0131ndan re\u2019sen tan\u0131mlanmas\u0131na yetki verilmektedir.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Tar\u0131msal ve hayvansal \u00fcr\u00fcnlerin sat\u0131n al\u0131nmas\u0131nda fatura yerine ge\u00e7en ve ticari bir vesika olarak kullan\u0131lan, k\u00e2\u011f\u0131t m\u00fcstahsil makbuzu ile ayn\u0131 hukuki niteliklere sahip elektronik bir belgedir. E-Ar\u015fiv alt yap\u0131s\u0131yla birebir ayn\u0131d\u0131r. Tek fark\u0131 \u00e7ift\u00e7iye dijital \u00e7\u0131kt\u0131 verilemez sadece k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131 verilir, bir sonraki g\u00fcn saat 24:00&#8217;e kadar G\u0130B\u2019e raporlan\u0131r, \u00f6ncesinde iptal edilebilir. \u00c7ift\u00e7i G\u0130B sitesinden [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":552,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1213","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/suadiyebilisim.com\/index.php\/wp-json\/wp\/v2\/pages\/1213","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/suadiyebilisim.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/suadiyebilisim.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/suadiyebilisim.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/suadiyebilisim.com\/index.php\/wp-json\/wp\/v2\/comments?post=1213"}],"version-history":[{"count":5,"href":"https:\/\/suadiyebilisim.com\/index.php\/wp-json\/wp\/v2\/pages\/1213\/revisions"}],"predecessor-version":[{"id":1281,"href":"https:\/\/suadiyebilisim.com\/index.php\/wp-json\/wp\/v2\/pages\/1213\/revisions\/1281"}],"up":[{"embeddable":true,"href":"https:\/\/suadiyebilisim.com\/index.php\/wp-json\/wp\/v2\/pages\/552"}],"wp:attachment":[{"href":"https:\/\/suadiyebilisim.com\/index.php\/wp-json\/wp\/v2\/media?parent=1213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}